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PROBLEMS OF MODERN ECONOMICS, N 4 (56), 2015
ISSUES OF ECONOMIC THEORY. MACROECONOMICS
Riakhovsky D. I.
First vice-rector, Institute of Economics and Crisis-Proof Management Professor of the Chair of Taxation Consulting under the government of the Russian Federation (Moscow) PhD (Economics), Professor
Akulova N. G.
Head of the Chair of Anti-crisis Management, Institute of Economics and Anti-crisis Management, PhD (Economics), Professor

Non-tax payments in the Russian tax system (Russia, Moscow)
The article discusses the priority directions of the contemporary tax politics, defines specific features of mandatory taxes that emerge outside of the framework of tax relations, and stresses the importance of including non-tax payments into the taxation system. The authors develop the definitions of non-tax payments and their classification, list their major features, and argue that they should be regulated under a unified documents of the federal level. This measure will help specify the priority directions in the taxation system of the Russian Federation and intensify Russian business
Key words: taxation system, tax, tax levy, taxation politics, non-tax payments, kinds of non-tax payments, fiscal load
Pages: 83 - 86



Литература
1. Российская экономика в 2014 году. Тенденции и перспективы / В. Мау и др.; под ред. С.Г.Синельникова-Мурылева (гл. ред.), А.Д. Радыгина; Ин-т экон. политики им. Е.Т. Гайдара. – М.: Изд-во Ин-та Гайдара, 2015. – 576 с.
2. http://www.minfin.ru/common/upload/library/2015/07/main/ONNP_2016-2018.pdf – Основные направления налоговой политики Российской Федерации на 2016 год и на плановый период 2017 и 2018 годов. (Дата обращения 31.07. 2015)
3. Сайфиева С.Н. Российская система налогообложения: взгляд изнутри // Вопросы экономики. – 2012. – № 12. – С. 116–132.
4. Ряховский Д.И., Акулова Н.Г., Бабанов А.В. Развитие механизма управления инвестиционной привлекательностью региона. Монография. – М.: ИЭАУ, 2014. – 190 с.
5. http://www.ach.gov.ru/press_center/news/14601?sphrase_id=1418609 – сайт Счётной палаты РФ (Дата обращения 31.07.2015)
6. http://bujet.ru/article/279436.php – журнал Бюджет (дата обращения 31.07.2015)

Article in russian

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